This subject covers a critical review of developments in accounting theory and professional standards including the search for a conceptual framework, the evaluation and comparison of various accounting models and discussion of contemporary management accounting and financial reporting issues.
School of Accounting and Finance
Postgraduate students only.
Assumed knowledge for this subject is equivalent to that covered in ACC567.
- the origins of accounting;
- theory formation in accounting (including the development of a conceptual framework for measurement and valuation purposes);
- alternative measurement models to historical cost (including general price level, relative price level, current cost and current value models);
- accounting regulation and politics;
- the standard setting process and international accounting influences;
- capital market research and current disclosure issues;
- agency theory and accounting;
- accounting and accountants in organisations;
- international accounting;
- management accounting theories;
- behavioural and social aspects of budget control;
- the social, political, environmental and organisational context of accounting.
The following table summarises the assessment tasks for the online offering of ACC518 in Session 2 2020. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).
The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.